'Verhoging van het opleidingsniveau'

This 'afdrachtvermindering' only applied during 2010 and was abolished on 1 January 2011.

This 'afdrachtvermindering' amounts to € 500 per employee. The 'afdrachtvermindering' cannot be applied more than once per employee. Switching from one training to another does not make it possible to apply the 'afdrachtvermindering' more than once per employee. The amount of the 'afdrachtvermindering' can be fully applied in the wage time frame in which the employee starts his training or in the subsequent wage time frame.

This concerns the 100.006.111 'Afdrachtvermindering Onderwijs opleidingsniveau' wage component. To apply the 'afdrachtvermindering', enter the number '1' as wage entry.

Note:

Each wage component has a comment in which the operation of the wage component is explained. Always take a look at this explanation on the Comment tab in the properties of the wage component in the CLA. If you do not have the wage component available, first activate it.